Study On Tax Inspection Based On Game Equilibrium Model

Our economy has been disturbed by tax evasion for a long time. Researching on taxpayers and tax authorities in tax inspection can not only control the evasion of taxpayers that promotes the tax compliance, but also can reduce tax compliance cost that improves the efficiency of tax inspection work . Study on tax inspection not only can improve the quality and efficiency of tax inspection work but also can urge corporations to develop healthily.This thesis is based on the principle of tax inspection. According to our country's situation, it combines finance, tax, psychology and management and then analyses tax strategies and tax evasion of taxpayers and the reason of tax evasion. It studies tax inspection from the angle of tax administration. At last, it builds game model to analyze the behavior of corporations and tax administration.It finds that there is much deficiency in our country's tax inspection , so it needs to improve the way of inspection to reduce the cost of inspection and increases the punishment. Tax administration should appropriate for the auditor incentives and supervision to reduce the inspection of bribery. Tax administration should speed up the legal system and communication, improve the tax law and establish the social credit system to reduce the possibility of tax evasion.